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Sodna praksa Sodišča EU, lastni članki, spremembe davčne zakonodaje....

Izbrani prispeveki - novice o davkih pri nas in v EU - NEWS about TAXES

V družbi TAXIN d.o.o. (mag. Franc Derganc), partnerici Mreže Modro Poslovanje preučujemo davčno-pravna in druga poslovno-pravna vprašanja na podlagi študija sodne prakse Sodišča EU in slovenskih sodišč, preučevati moramo pravne predpise EU in domače pravne predpise ter spremljamo "potrebe" strank - podjetij, ki delujejo v Republiki Sloveniji ter na t.i. mednarodnih trgih. 


Mreža modro poslovanje, na dnevnem nivoju, spremlja spremembe iz spodaj navedenih baz podatkov.

    The partners (TAXIN d.o.o.) of the Wisdom Business Network study tax, legal and other business-legal issues based on the study of the case law of the Court of Justice of the EU and Slovenian courts, they must study EU legal regulations and domestic legal regulations, and they must monitor the needs of customers - companies that operate in the Republic of Slovenia and operate also on the so-called international markets.

The Wisdom business network monitors changes from the databases listed below on a daily basis.


 

CELEX:62020CA0090: Zadeva C-90/20: Sodba Sodišča (drugi senat) z dne 20. januarja 2022 (predlog za sprejetje predhodne odločbe Højesteret – Danska) – Apcoa Parking Danmark A/S/Skatteministeriet (Predhodno odločanje – Skupni sistem davka na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 2(1)(c) – Področje uporabe – Obdavčljive transakcije – Dejavnosti, ki jih opravlja družba zasebnega prava – Upravljanje parkirišč na zasebnih zemljiščih – Stroški nadzora, ki jih ta družba zaračuna, kadar vozniki ne spoštujejo splošnih pogojev uporabe teh parkirišč – Opredelitev – Ekonomska in poslovna stvarnost transakcij)

CELEX:62020CA0090: Zadeva C-90/20: Sodba Sodišča (drugi senat) z dne 20. januarja 2022 (predlog za sprejetje predhodne odločbe Højesteret – Danska) – Apcoa Parking Danmark A/S/Skatteministeriet (Predhodno odločanje – Skupni sistem davka na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 2(1)(c) – Področje uporabe – Obdavčljive transakcije – Dejavnosti, ki jih opravlja družba zasebnega prava – Upravljanje parkirišč na zasebnih zemljiščih – Stroški nadzora, ki jih ta družba zaračuna, kadar vozniki ne spoštujejo splošnih pogojev uporabe teh parkirišč – Opredelitev – Ekonomska in poslovna stvarnost transakcij)
March 14, 2022 0 Comments

VSRS Sodba I Ips 48801/2013

Po določilu drugega odstavka 354. člena ZKP sodišče ni vezano na predlog tožilca glede pravne opredelitve dejanja; vezano je izključno na opis dejanja, ki je predmet obtožbe. Sodišče prve stopnje je torej ravnalo pravilno, ko je izhajajoč iz danih opisov, o katerih se je obsojenec izjavil, dejanji pravno opredelilo kot kaznivi dejanji po tretjem v zvezi z drugim in prvim odstavkom 254. člena KZ, in tudi pravilno ugotovilo, da kazenski pregon za ti dve dejanji ni zastaral. Dokazi, ki so pridobljeni s kršitvijo ustavno določenih človekovih pravic in temeljnih svoboščin, kot tudi dokazi, ki so bili pridobljeni s kršitvijo določb kazenskega postopka in je zanje v tem zakonu določeno, da se sodna odločba nanje ne sme opirati, ali ki so bili pridobljeni na podlagi takega nedovoljenega dokaza, so po četrtem odstavku 340. člena ZKP predmet ekskluzije. Davčni organ je na podlagi anonimne prijave davčne utaje v postopku davčnega inšpekcijskega nadzora po...
March 13, 2022 0 Comments

CELEX:62021CO0360_INF: Order of the Court (Chamber determining whether appeals may proceed) of 6 October 2021.#FCA Italy SpA v European Union Intellectual Property Office.#Appeal – EU trade mark – Whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate the significance of an issue of law with respect to the unity, consistency or development of EU law – Appeal not allowed to proceed.#Case C-360/21 P.

March 11, 2022 0 Comments

CELEX:62021CO0145_INF: Order of the Court (Ninth Chamber) of 6 October 2021.#José María Castillejo Oriol v Kingdom of Spain.#Case C-145/21 P.

March 11, 2022 0 Comments

CELEX:62021CO0415_INF: Order of the Court (Chamber determining whether appeals may proceed) of 10 November 2021.#Comercializadora Eloro SA v European Union Intellectual Property Office.#Case C-415/21 P.

March 11, 2022 0 Comments

CELEX:62020CO0691_INF: Order of the Court (Ninth Chamber) of 22 October 2021.#B v O and Others.#Request for a preliminary ruling from the Tribunal Judicial da Comarca do Porto Este - Penafiel – Juízo Trabalho.#Case C-691/20.

March 11, 2022 0 Comments

CELEX:62021CO0551: Order of the President of the Court of 3 March 2022.#European Commission v Council of the European Union.#Intervention – Article 40 of the Statute of the Court of Justice of the European Union – Application by the High Representative of the Union for Foreign Affairs and Security Policy – Interest in the result of the case – Allowed.#Case C-551/21.

March 11, 2022 0 Comments

CELEX:62020CJ0244_INF:           Arrêt de la Cour (huitième chambre) du 14 octobre 2021.#F.C.I. contre Instituto Nacional de la Seguridad Social (INSS).#Renvoi préjudiciel – Directive 79/7/CEE – Article 3, paragraphe 2 – Égalité de traitement entre les hommes et les femmes en matière de sécurité sociale – Prestations de survivants – Pension de veuvage fondée sur une relation de concubinage – Clause d’exclusion – Validité – Interdiction de toute discrimination fondée sur le sexe – Prestation ne relevant pas du champ d’application de la directive 79/7 – Irrecevabilité – Article 21, paragraphe 1, de la charte des droits fondamentaux de l’Union européenne – Non-discrimination en raison du sexe – Article 17, paragraphe 1, de la charte des droits fondamentaux de l’Union européenne – Droit de pr

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March 11, 2022 0 Comments

CELEX:62020CO0686_INF: Order of the Court (Ninth Chamber) of 11 October 2021.#YE and Others v Vueling Airlines SA.#Request for a preliminary ruling from the Tribunal de Proximité d’Aulnay-sous-Bois.#Case C-686/20.

March 11, 2022 0 Comments

CELEX:62021CO0027_INF:           Ordonnance de la Cour (huitième chambre) du 30 septembre 2021.#Ramón González Calvet contre Conseil de résolution unique (CRU).#Pourvoi – Article 181 du règlement de procédure de la Cour – Politique économique et monétaire – Mécanismes de résolution unique des établissements de crédit et de certaines entreprises d’investissement – Procédure de résolution applicable en cas de défaillance avérée ou prévisible d’une entité – Décision refusant d’accorder une compensation financière aux actionnaires et créanciers concernés – Contenu de la requête – Absence de moyens et d’arguments – Pourvoi en partie manifestement irrecevable et en partie manifestement non fondé.#Affaire C-27/21 P.

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March 11, 2022 0 Comments

CELEX:62021CO0023_INF: Order of the Court (Sixth Chamber) of 23 September 2021.#IO v Wallonische Region.#Request for a preliminary ruling from the Gericht Erster Instanz Eupen.#Case C-23/21.

March 11, 2022 0 Comments

CELEX:62021CO0087_INF: Order of the Court (Sixth Chamber) of 14 October 2021.#NSV and NM v BT.#Request for a preliminary ruling from the Curtea de Apel Cluj.#Case C-87/21.

March 11, 2022 0 Comments

CELEX:62021CO0253_INF: Order of the Court (Ninth Chamber) of 6 October 2021.#FI and RE v TUIfly GmbH.#Request for a preliminary ruling from the Landgericht Hamburg.#Case C-253/21.

March 11, 2022 0 Comments

CELEX:62021CO0309_INF: Order of the Court (Ninth Chamber) of 28 September 2021.#Graanhandel P. van Schelven BV v European Commission.#Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Agricultural policy – Organic products imported into the European Union – Withdrawal of the recognition of the control body – Action for annulment – Admissibility – Directly concerned person – Appeal manifestly unfounded.#Case C-309/21 P.

March 11, 2022 0 Comments

CELEX:62020CJ0402_INF: Judgment of the Court (Eighth Chamber) of 21 October 2021.#Lípidos Santiga, SA v European Commission.#Appeal – Energy – Directive (EU) 2018/2001 – Promotion of the use of energy from renewable sources – Limit on use of biofuels produced from food and feed crops – Delegated Regulation (EU) 2019/807 – Definition of high indirect land-use change (ILUC) risk feedstock – Palm oil – Action for annulment – Condition that a natural or legal person must be directly concerned – Inadmissibility.#Case C-402/20 P.

March 11, 2022 0 Comments

CELEX:62020CJ0464_INF: Judgment of the Court (Sixth Chamber) of 14 October 2021.#KF v European Union Satellite Centre.#Appeal – Institutional law – Staff of the European Union Satellite Centre (SatCen) – Members of the contract staff – Manner in which the administrative investigation was carried out in respect of the applicant – Reopening of the investigation – Compliance with the judgment of the General Court of the European Union of 25 October 2018, KF v SatCen (T‑286/15, EU:T:2018:718) – Action for annulment and for damages.#Case C-464/20 P.

March 11, 2022 0 Comments

CELEX:62020CO0540_INF: Order of the Court (Sixth Chamber) of 24 September 2021.#FL Brüterei M-V GmbH v European Commission.#Case C-540/20 P.

March 11, 2022 0 Comments

CELEX:62021CO0369_INF: Order of the Court of 22 September 2021.#Apologistics GmbH v European Union Intellectual Property Office.#Case C-369/21 P.

March 11, 2022 0 Comments

CELEX:62020CJ0341_INF: Judgment of the Court (Eighth Chamber) of 16 September 2021.#European Commission v Italian Republic.#Case C-341/20.

March 11, 2022 0 Comments

CELEX:62021CO0225_INF: Order of the Court (Ninth Chamber) of 29 September 2021.#Luis Gonzalo Segura del Oro Pulido v European Commission.#Case C-225/21 P.

March 11, 2022 0 Comments
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